(1)The Assessing Officer, the Deputy Commissioner (Appeals), the Commissioner (Appeals), the Chief Commissioner or Commissioner and the Appellate tribunal shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure 1908 (5 of 1908), when trying a suit in respect of the following matters, namely:-(a)discovery and inspection;(b)enforcing the attendance of any person, including any officer of a banking company and examining him on oath;(c)compelling the production of books of account and other documents; and(d)issuing commissions.
